Tiếng Việt- 1 Law No. 17-L/CTN, amending and supplementing a number of articles of the Law on Import tax and Export tax, passed by The National Assembly.
- 2 Law No. 32/2001/QH10 of December 25, 2001 on organization of the Government
- 3 Law No. 04/1998/QH10 of May 20, 1998, amending and supplementing a number of articles of the Law on Export Tax and Import Tax.
| THE GOVERNMENT | SOCIALIST REPUBLIC OF VIET NAM |
| No. 151/2004/ND-CP | Hanoi, August 5, 2004 |
DECREE
AMENDING THE IMPORT TAX RATES OF A NUMBER OF COMMODITIES ON VIETNAM’S 2003-2006 LIST OF COMMODITIES AND THEIR TAX RATES FOR THE IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES, ISSUED TOGETHER WITH THE GOVERNMENT’S DECREE NO. 78/2003/ND-CP OF JULY 1, 2003
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the December 26, 1991 Law on Import Tax and Export Tax, which was amended and supplemented by the July 5, 1993 Law Amending and Supplementing a Number of Articles of the Law on Import Tax and Export Tax and the May 20, 1998 Law Amending and Supplementing a Number of Articles of the Law on Import Tax and Export Tax;
Pursuant to Resolution No 292/NQ-UBTVQH9 of November 8, 1995 of the National Assembly Standing Committee on Vietnam’s program on import tax reduction for the implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries;
At the proposals of the Minister of Finance, the Minister of Industry and the Minister of Construction,
DECREES:
Article 1.- To amend the import tax rates of a number of commodities on Vietnam’s 2003-2006 List of commodities and their tax rates for the implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries, which was issued together with the Government’s Decree No. 78/2003/ND-CP of July 1, 2003 (see list enclosed herewith).
Article 2.- This Decree takes effect 15 days after its publication in the Official Gazette.
Article 3.- The Ministry of Finance shall have to guide the implementation of this Decree.
...
...
...
ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Phan Van Khai
LIST
OF A NUMBER OF COMMODITIES ON VIETNAM’S 2003-2006 LIST OF COMMODITIES AND THEIR TAX RATES FOR THE IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES AND THEIR AMENDED IMPORT TAX RATES
(Issued together with the Government’s Decree No. 151/2004/ND-CP of August 5, 2004)
Code
Description
...
...
...
2004
2005
2006
2523
...
...
...
Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not colored or in the form of clinkers
2523
10
- Cement clinkers:
...
...
...
2523
10
10
- - For white cements
15
10
5
2523
...
...
...
90
- - Other
15
10
5
- Portland cement:
...
...
...
2523
21
00
- - White cement, whether or not artificially colored
20
20
5
...
...
...
29
- - Other:
2523
29
10
...
...
...
20
20
5
2523
29
90
- - - Other
20
20
...
...
...
2523
30
00
- Aluminous cement
20
20
5
2523
90
...
...
...
- Other hydraulic cement
20
20
5
2917
Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
...
...
...
- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivates:
2917
...
...
...
00
- - Oxalic acid, its salts and esters
0
0
0
2917
12
- - Adipic acid, its salts and esters:
...
...
...
2917
12
10
- - - Dioctyl adipate (DOA)
5
5
5
...
...
...
12
90
- - - Other
0
0
0
2917
13
00
...
...
...
0
0
0
2917
14
00
- - Maleic anhydride
0
0
...
...
...
2917
19
00
- - Other
0
0
0
2917
20
...
...
...
- Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids, and their derivatives
0
0
0
- Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
...
...
...
2917
31
00
- - Dibutyl orthphthalates
10
5
5
2917
...
...
...
00
- - Dioctyl orthphthalates
10
5
5
2917
33
00
- - Dinonyl or didecyl orthphthalates
...
...
...
5
5
2917
34
00
-- - Other esters of orthphthalatic acids
10
5
5
...
...
...
35
00
-- - Phthalic anhydride
0
0
0
2917
36
00
...
...
...
0
0
0
2917
37
00
-- - Dimethyl terephthalate
0
0
...
...
...
2917
39
-- - Other:
2917
39
...
...
...
- - - Trioctyltrimellitate (TOTM)
5
5
5
2917
39
20
- - - Other phthalic plasticizers and esters of phthalic anhydride
0
...
...
...
0
2917
39
90
- - - Other
0
0
0
3904
...
...
...
Polymers of vinyl chloride or of other halogenated olefins, in primary forms
3904
10
- Poly (vinyl chloride), not mixed with any other substances:
...
...
...
3904
10
10
- - PVC homopolymers, suspension type
5
5
5
...
...
...
10
20
- - PVC resin emulsion process in powder form
0
0
0
...
...
...
3904
10
31
- - - Used in the manufacture of telephonic or electric wire
5
5
...
...
...
3904
10
39
- - Other
5
5
5
3904
10
...
...
...
- - Other, in powder form
5
5
5
3904
10
90
- - Other
0
...
...
...
0
- Other polymers (vinyl chloride):
3904
...
...
...
- - Non-plasticised:
3904
21
10
- - - In powder form
...
...
...
5
5
- - - Granules:
...
...
...
21
21
- - - - Used in the manufacture of telephonic or electric wire
5
5
5
3904
21
29
...
...
...
5
5
5
3904
21
30
- - Liquids or pastes
0
0
...
...
...
3904
21
90
- - Other forms
0
0
0
3904
22
...
...
...
- - Plasticised:
3904
22
10
- - In powder form
5
...
...
...
5
- - Granules:
3904
...
...
...
21
- - - - Used in the manufacture of telephonic or electric wire
5
5
5
3904
22
29
- - - - Other
...
...
...
5
5
3904
22
30
- - Liquids or pastes
0
0
0
...
...
...
22
90
- - Other forms
0
0
0
3904
30
...
...
...
3904
30
10
- - In powder form
3
3
...
...
...
- - Granules:
3904
30
...
...
...
- - - Used in the manufacture of telephonic or electric wire
5
5
5
3904
30
29
- - - Other
5
...
...
...
5
3904
30
90
- - Other
0
0
0
3904
...
...
...
- Other vinyl chloride copolymers:
3904
40
10
- - In powder form
...
...
...
3
3
- - Granules:
...
...
...
40
21
- - - Used in the manufacture of telephonic or electric wire
5
5
5
3904
40
29
...
...
...
5
5
5
3904
40
90
- - Other
0
0
...
...
...
3904
50
- Vinylidene chloride polymers:
3904
50
...
...
...
- - In powder form
3
3
3
3904
50
20
- - Granules
5
...
...
...
5
3904
50
30
- - Liquids or pastes
0
0
0
3904
...
...
...
90
- - Other
0
0
0
- Fluoro-polymers:
...
...
...
3904
61
- - Polytetrafluorothylene:
...
...
...
61
10
- - In powder form
3
3
3
3904
61
20
...
...
...
5
5
5
3904
61
90
- - Other
0
0
...
...
...
3904
69
- - Other:
3904
69
...
...
...
- - In powder form
3
3
3
3904
69
20
- - Granules
5
...
...
...
5
3904
69
90
- - Other
0
0
0
3904
...
...
...
- Other:
3904
90
10
- - In powder form
...
...
...
3
3
3904
90
20
- - Granules
5
5
5
...
...
...
90
90
- - Other
0
0
0
- 1 Decree of Government No.213/2004/ND-CP of December 24, 2004 adding 19 commodity items to Vietnam’s 2004-2006 list of commodities and their import tax rates for the implementation of the agreement on common effective preferential tariffs (CEPT) of the ASEAN countries
- 2 Circular No. 41/1999/TT-BTC of April 20, 1999, guiding the implementation of Decree No.14/1999/ND-CP of March 23, 1999 of The Government promulgating Vietnam’s 1999 list of goods and their tax rates for implementation of the agreement on the common effective preferential tariff (CEPT) of the Asean countries